The Effect of External Pressure, Management Commitment and Accessibility towards Transparency of Financial Reporting

Bambang Jatmiko, Muhammad Budi Setiawan

Abstract


Research Aims: This study aims to examine and empirically prove the Effects of External Pressure, Management Commitment, and Accessibility of Financial Statements on Transparency of Financial Reporting in Regional Work Units in Yogyakarta City.

Design/Methodology/Approach: The methodology used is survey with purposive sampling. The respondents of this study consists of 74 people. The analytical tool used in this study is multiple linear regression using the SPSS.

Research Findings: The test results indicate that external pressures, management commitment, and accessibility of financial statements have a positive effect on financial reporting transparency.

Theoretical contribution/Originality:  this research filled the research gap related to the issue of determinants of transparency of financial reporting in local governments which has got minimal attention from researchers.

Practitioner/Policy implication:  departing from the results of this study, it is recommended to increase the transparency of financial reporting, external pressure, management commitment and accessibility must be encouraged.

Research limitation/Implication:  This research was only conducted in the city of Yogyakarta, so it has weak external validity. The generalization of this study results does not represent a broader scope.


Keywords


Accessibility; Financial Statements; External Pressure; Management Commitment

Full Text:

PDF

References


Atmasari, N. (2016). Dana Keistimewaan DIY: DPRD Bentuk Pansus Pengawas Danais. Harian Jogja. 2016. Received from: https://jogjapolitan.harianjogja.com/read/2016/01/13/510/680332/dana-keistimewaan-diy-dprd-bentuk-pansus-pengawasan-danais

Basuki, H., & Ridha, M. A. (2012). Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan, Dan Komitmen Management Terhadap Penerapan Transparansi Pelaporan Keuangan. SNA Akuntansi 15 Banjarmasin.

Bolivar, M. P. R., Munoz, L. A., & Hernandez, A. M. L. (2013). Determinants of Financial Transparancy in Government. International Public Management Journal 16(4): 557–602. https://doi.org/10.1080/10967494.2013.849169

Da Cruz, N. F., Tavares, A. F., Marques, R. C., Jorge, S., de Sousa, L. (2016). Measuring Local Government Transparency. Public Management Review 18 (6): 866–93. https://doi.org/10.1080/14719037.2015.1051572

Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Covernance and Shareholders Return. Australian Journal of Management, 16(1), 49-64. https://doi.org/10.1177/031289629101600103

Gabriel, A. G. (2017). Transparancy and Accountability in Local Government: Levels of Commitment of Municipal Councillors in Bongabon in The Philipines. Asia Pacific Journal of Public Administration, 39(3): 217-223. https://doi.org/10.1080/23276665.2017.1368902

Halmawati, & Mustin, F. A. (2015). Penerapan Transparansi Pelaporan Keuangan dalam Perspektif Tekanan Eksternal dan Komitmen Organisasi. Seminar Nasional Ekonomi Manajemen dan Akuntansi (SNEMA) Fakultas Ekonomi Universitas Negeri Padang. Received from: http://fe.unp.ac.id/sites/default/files/unggahan/21.%20Halmawati%2C%20Farah%20Asalin%20Mustin%20%28hal%20547-557%29_0.pdf

Hehanussa, S. J. (2015). Pengaruh Penyajian Laporan Keuangan Daerah dan Aksesibilitas Laporan Keuangan Daerah Terhadap Transparansi dan Akuntabilitas Pengelolaan Keuangan Daerah Kota Ambon. Conference In Business, Accounting, and Management (CBAM), 2(1): 82-90. http://jurnal.unissula.ac.id/index.php/cbam/article/view/294/241

Jacobs, S., & T. Schillemans. (2016). Media and Public Accountability: Typology and Exploration. Policy & Politics, 44 (1): 23–40. https://doi.org/10.1332/030557315x14431855320366

Mardiasmo. (2002). Akuntansi Sektor Publik. Yogyakarta: Penerbit Andi.

McIvor, R., McHugh, M. & Cadden ,C. (2002). Internet Technologies: Supporting Transparancy in The Public Sector. The International of Public Sector Management, 15(3): 170-187. https://doi.org/10.1108/09513550210423352

Purnamasari, R. W. D. (2015). Pengaruh Sumber Daya Manusia, Tekanan Eksternal, Komitmen Manajemen Terhadap Transparansi Pelaporan Keuangan. Jurnal Ilmu & Riset Akuntansi.

Saragih, C. A. (2015). Pengaruh Penyajian Laporan Keuangan Daerah dan Aksesibilitas Laporan Keuangan Daerah Terhadap Transparansi dan Akuntabilitas Pengelolaan Keuangan Daerah Kabupaten Simalungun. JOMFEKON, 2 (2): 1-6. https://jom.unri.ac.id/index.php/JOMFEKON/article/view/8831

Shkabatur, J. (2012). Transparancy With (out) Accountability: Open Government in the United States. 31 Yale Law & Policy Review. Received from: https://digitalcommons.law.yale.edu/cgi/viewcontent.cgi?article=1639&context=ylpr

Yuliani, N. L. (2017). Pengaruh Penyajian Laporan Keuangan, Karakteristik Kualitatif, Aksesibilitas dan Pengendalian Internal Terhadap Transparansi Laporan Keuangan Pemerintah Daerah. Jurnal Bisnis dan Ekonomi, 24(1): 1-14. https://www.unisbank.ac.id/ojs/index.php/fe3/article/view/5558




DOI: https://doi.org/10.18196/jai.2101140

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Office:
Ruang Jurnal Fakultas Ekonomi dan Bisnis UMY
Gedung Ki Bagus Hadikusuma (E4) Lantai 2, Kampus Terpadu Universitas Muhammadiyah Yogyakarta,
Jalan Brawijaya (Lingkar Selatan), Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia, 55183
Website: journal.umy.ac.id/index.php/ai - E-mail: jai@umy.ac.id

Journal of Accounting and Investment is licensed under Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License

View My Stats